Módulo para gestionar la prorrata del IVA en las declaraciones de la AEAT (por el momento, en el modelo 303), según el artículo 92 de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
auto_awesome What this module does
AI-generated from the code · Odoo 14.0Adds VAT prorrate (partial deduction) handling to the Spanish Model 303 VAT return, including a wizard that computes the prorrate percentage from the year's taxed and exempt operations and an automatic year-end regularization entry.
This module extends the Spanish VAT return (Model 303) so companies that only partially deduct input VAT can declare a prorrate percentage and regularize it at year end.
On the Model 303 form you get new fields: a prorrate type (None or General), a prorrate percentage, and, for the 4th quarter or annual period, a regularization amount (casilla 44) plus accounts to post it to. The percentage must be between 0.01 and 100.
A button next to the percentage opens a small wizard where you enter a year; it looks at the taxed and exempt operations of that year and fills in the percentage for you.
When the report is calculated with a general prorrate, the deductible VAT amounts are reduced by the percentage, and for the 4th quarter or annual report the system computes the difference versus the previous year's percentage and posts a regularization entry to the appropriate account (6391 or 6341 depending on sign). The non-deducted part of the base is also spread as an expense across the existing expense accounts and analytic accounts.
The regularization amount is included in the total to deduct and is exported in the official AEAT file. The module touches l10n.es.aeat.mod303.report and adds the l10n.es.aeat.compute.vat.prorrate wizard.
Depends on
Required by other modules
Models and fields (2)
- l10n.es.aeat.mod303.report · extends an existing modelcasilla_44 ([44] Regularización de la prorrata), vat_prorrate_type (VAT prorrate type), vat_prorrate_percent (VAT prorrate percentage), prorrate_regularization_account_id (Prorrate regularization account), prorrate_regularization_analytic_account_id (Prorrate regularization analytic account)
- l10n.es.aeat.compute.vat.prorrate · new modelyear
Text generated by AI (DeepSeek) from reading the Odoo 14.0 code on GitHub; it may contain mistakes, so check the code before deciding. View the code on GitHub
Availability by version
Reviewed: 2026-11-03Confirmation status: 3 confirmed, 6 with no information of 9 versions.
Sources · Odoo 14.0
Confirmed on 2026-11-03 in branch 14.0 of OCA/l10n-spain.
terminal Installation and usage
OCA documentation · Odoo 14.0Usage
Source · Odoo 14.0Realizando el modelo 303, se puede seleccionar si se desea aplicar prorrata de IVA.
Prorrata general
En el caso de seleccionar "Prorrata general", aparece un nuevo campo llamado
"Porcentaje de prorrata de IVA" que puede ser rellenado a mano.
Además, cuando se realice el asiento de regularización, la parte proporcional
de la cuota no deducida se compensará como gasto.
Se ha incluido un calculador del porcentaje de prorrata, utilizable en 2 casos:
* Al comienzo de un nuevo ejercicio, para determinar el porcentaje provisional
a aplicar hasta el último periodo de ese ejercicio.
* En la última declaración del ejercicio, para determinar el porcentaje
definitivo de prorrata, y sobre el que se compensará la diferencia.No verified information in OCA: Installation, Configuration.
Installation instructions, the distribution package, dependencies and configuration steps are not shown because they have not yet been verified in the module documentation for any version.
Data imported from GitHub: this sheet reflects the latest catalog review, not a live lookup. Always check the module documentation and staging before installing in production.